{"id":7499,"date":"2026-02-08T18:44:00","date_gmt":"2026-02-09T01:44:00","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7499"},"modified":"2026-02-08T18:44:34","modified_gmt":"2026-02-09T01:44:34","slug":"uu-dai-thue-tndn-theo-dia-ban","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/uu-dai-thue-tndn-theo-dia-ban\/","title":{"rendered":"\u3069\u306e\u3088\u3046\u306a\u7a2e\u985e\u306e\u6240\u5f97\u304c\u5730\u7406\u7684\u306a\u5834\u6240\u306b\u57fa\u3065\u304f\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u512a\u9047\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u6295\u8cc7\u6240\u5728\u5730\u306b\u57fa\u3065\u304f\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u512a\u9047\u63aa\u7f6e\u306f\u3001\u901a\u905496\/2015\/TT-BTC\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u91cd\u8981\u306a\u653f\u7b56\u306e\u4e00\u3064\u3067\u3059\u3002\u5b9f\u969b\u306b\u306f\u3001\u512a\u9047\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306e\u7bc4\u56f2\u3092\u6b63\u78ba\u306b\u7279\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u6700\u9069\u5316\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u30012026\u5e74\u306b\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u7a0e\u52d9\u8abf\u67fb\u3084\u67fb\u5bdf\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30ea\u30b9\u30af\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3059\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/uu-dai-thue-tndn-theo-dia-ban\/#Nguyen_tac_ap_dung_uu_dai_doi_voi_thu_nhap_phat_sinh_tai_dia_ban_uu_dai\" >\u512a\u9047\u63aa\u7f6e\u306e\u5bfe\u8c61\u5730\u57df\u306b\u304a\u3051\u308b\u6240\u5f97\u306b\u5bfe\u3059\u308b\u512a\u9047\u63aa\u7f6e\u306e\u9069\u7528\u539f\u5247\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/uu-dai-thue-tndn-theo-dia-ban\/#Phan_biet_thu_nhap_uu_dai_va_thu_nhap_khong_duoc_uu_dai\" >\u512a\u9047\u6240\u5f97\u3068\u975e\u512a\u9047\u6240\u5f97\u3092\u533a\u5225\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/uu-dai-thue-tndn-theo-dia-ban\/#Mot_so_truong_hop_thu_nhap_can_xem_xet_ky_ban_chat_phat_sinh\" >\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u53ce\u5165\u5275\u51fa\u306e\u6027\u8cea\u306b\u3064\u3044\u3066\u614e\u91cd\u306a\u691c\u8a0e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/uu-dai-thue-tndn-theo-dia-ban\/#Trach_nhiem_cua_doanh_nghiep_trong_viec_ke_khai_va_chung_minh_uu_dai\" >\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u5ba3\u8a00\u304a\u3088\u3073\u8a3c\u660e\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u8cac\u4efb\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/uu-dai-thue-tndn-theo-dia-ban\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_uu_dai_doi_voi_thu_nhap_phat_sinh_tai_dia_ban_uu_dai\"><\/span><b>\u512a\u9047\u63aa\u7f6e\u306e\u5bfe\u8c61\u5730\u57df\u306b\u304a\u3051\u308b\u6240\u5f97\u306b\u5bfe\u3059\u308b\u512a\u9047\u63aa\u7f6e\u306e\u9069\u7528\u539f\u5247\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30d3\u30f3\u30ba\u30aa\u30f3\u7701\u7a0e\u52d9\u5c40\u306e\u516c\u5f0f\u6587\u66f8\u7b2c1785\/CTBDU-TTHT\u53f7\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3088\u308b\u3068\u3001\u4f01\u696d\u304c\u7acb\u5730\u306b\u95a2\u3059\u308b\u512a\u9047\u63aa\u7f6e\u306e\u6761\u4ef6\uff08\u5de5\u696d\u56e3\u5730\u3001\u7d4c\u6e08\u533a\u3001\u30cf\u30a4\u30c6\u30af\u30be\u30fc\u30f3\u306a\u3069\uff09\u3092\u6e80\u305f\u3059\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u6709\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u5730\u57df\u3067\u306e\u751f\u7523\u304a\u3088\u3073\u4e8b\u696d\u6d3b\u52d5\u304b\u3089\u5f97\u3089\u308c\u308b\u53ce\u5165\u306f\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u512a\u9047\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u300c\u512a\u9047\u63aa\u7f6e\u5bfe\u8c61\u5730\u57df\u5185\u3067\u751f\u3058\u305f\u6240\u5f97\u300d\u3068\u3044\u3046\u6982\u5ff5\u306b\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u512a\u9047\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u512a\u9047\u63aa\u7f6e\u5bfe\u8c61\u5730\u57df\u306e\u5730\u7406\u7684\u5883\u754c\u5185\u3067\u884c\u308f\u308c\u308b\u5b9f\u969b\u306e\u7d4c\u6e08\u6d3b\u52d5\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u306e\u307f\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_thu_nhap_uu_dai_va_thu_nhap_khong_duoc_uu_dai\"><\/span><b>\u512a\u9047\u6240\u5f97\u3068\u975e\u512a\u9047\u6240\u5f97\u3092\u533a\u5225\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u898f\u5236\u3092\u4e00\u8cab\u3057\u3066\u7406\u89e3\u3057\u9069\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u6240\u5f97\u306f\u7a0e\u52d9\u5f53\u5c40\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u5f93\u3063\u3066\u6b21\u306e\u3088\u3046\u306b\u5206\u985e\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u4e3b\u306a\u4e8b\u696d\u6d3b\u52d5\u304b\u3089\u306e\u53ce\u5165\uff1a\u3053\u308c\u306f\u512a\u9047\u533a\u57df\u306b\u304a\u3051\u308b\u6295\u8cc7\u6d3b\u52d5\u304b\u3089\u76f4\u63a5\u5f97\u3089\u308c\u308b\u53ce\u5165\u3067\u3042\u308a\u3001\u3057\u305f\u304c\u3063\u3066\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u512a\u9047\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8cc7\u7523\u3001\u6a5f\u68b0\u3001\u8a2d\u5099\u306e\u6e05\u7b97\u306b\u3088\u308b\u6240\u5f97: \u8cc7\u7523\u304c\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u95a2\u9023\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u6e05\u7b97\u304c\u512a\u9047\u5730\u57df\u5185\u3067\u884c\u308f\u308c\u308b\u5834\u5408\u3001\u3053\u306e\u6240\u5f97\u306f\u4f9d\u7136\u3068\u3057\u3066\u512a\u9047\u5730\u57df\u5185\u3067\u767a\u751f\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c4\u30fc\u30eb\u3001\u8a2d\u5099\u3001\u5ec3\u6750\u306e\u8ca9\u58f2\u306b\u3088\u308b\u53ce\u5165: \u3053\u308c\u306f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u751f\u7523\u30d7\u30ed\u30bb\u30b9\u306e\u81ea\u7136\u306a\u7d50\u679c\u3067\u3042\u308b\u305f\u3081\u3001\u5f15\u304d\u7d9a\u304d\u7a0e\u5236\u512a\u9047\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u5b9a\u5730\u57df\u5916\u306e\u9810\u91d1\u5229\u606f\u6240\u5f97\uff1a\u3053\u306e\u5229\u606f\u6240\u5f97\u306f\u3001\u5730\u7406\u7684\u512a\u9047\u63aa\u7f6e\u5730\u57df\u5916\u3067\u306e\u91d1\u878d\u6d3b\u52d5\u304b\u3089\u751f\u3058\u305f\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u514d\u7a0e\u30fb\u6e1b\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3089\u305a\u3001\u6a19\u6e96\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u304a\u3088\u3073\u4e0d\u52d5\u7523\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97: \u3053\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u6240\u5f97\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6240\u5728\u5730\u306b\u95a2\u4fc2\u306a\u304f\u3001Circular 96\/2015\/TT-BTC \u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u512a\u9047\u63aa\u7f6e\u304b\u3089\u9664\u5916\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Mot_so_truong_hop_thu_nhap_can_xem_xet_ky_ban_chat_phat_sinh\"><\/span><b>\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u53ce\u5165\u5275\u51fa\u306e\u6027\u8cea\u306b\u3064\u3044\u3066\u614e\u91cd\u306a\u691c\u8a0e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u5236\u512a\u9047\u3092\u7533\u8acb\u3059\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u5358\u306b\u8a18\u9332\u65b9\u6cd5\u306b\u983c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5404\u53ce\u5165\u9805\u76ee\u306e\u6027\u8cea\u3092\u5206\u6790\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cc7\u7523\u3001\u30c4\u30fc\u30eb\u3001\u8a2d\u5099\u306e\u6e05\u7b97\u306b\u3064\u3044\u3066: \u6a5f\u68b0\u3084\u8a2d\u5099\u304c\u512a\u9047\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u751f\u7523\u6d3b\u52d5\u306b\u4f7f\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u904b\u7528\u4e2d\u306b\u6e05\u7b97\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u3053\u306e\u53ce\u5165\u306f\u4f9d\u7136\u3068\u3057\u3066\u512a\u9047\u5730\u57df\u306b\u95a2\u9023\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9280\u884c\u9810\u91d1\u306e\u5229\u5b50\u306b\u3064\u3044\u3066\uff1a\u4f01\u696d\u304c\u512a\u9047\u5730\u57df\u5916\u306b\u3042\u308b\u9280\u884c\u307e\u305f\u306f\u9280\u884c\u652f\u5e97\u306b\u9810\u91d1\u3057\u305f\u5834\u5408\u3001\u5f97\u3089\u308c\u305f\u5229\u5b50\u306f\u5730\u57df\u5916\u6240\u5f97\u3068\u307f\u306a\u3055\u308c\u3001\u901a\u5e38\u306e\u7a0e\u7387\uff0820%\uff09\u3067\u6cd5\u4eba\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_doanh_nghiep_trong_viec_ke_khai_va_chung_minh_uu_dai\"><\/span><b>\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u5ba3\u8a00\u304a\u3088\u3073\u8a3c\u660e\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u8cac\u4efb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7\u306e\u898f\u5b9a\u304a\u3088\u3073\u901a\u9054\u7b2c78\/2014\/TT-BTC\u7b2c22\u6761\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u57fa\u3065\u304d\u3001\u4f01\u696d\u306f\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u81ea\u3089\u6c7a\u5b9a\u3057\u3001\u81ea\u3089\u7533\u544a\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3044\u3001\u307e\u305f\u3001\u3053\u308c\u3089\u306e\u512a\u9047\u63aa\u7f6e\u306e\u9069\u7528\u306e\u6b63\u78ba\u6027\u306b\u3064\u3044\u3066\u3082\u8cac\u4efb\u3092\u8ca0\u3046\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ce\u5165\u306e\u500b\u5225\u4f1a\u8a08: \u4f01\u696d\u306f\u4f1a\u8a08\u6bb5\u968e\u304b\u3089\u512a\u9047\u5730\u57df\u5185\u3068\u512a\u9047\u5730\u57df\u5916\u3067\u751f\u3058\u305f\u53ce\u5165\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a18\u9332\u306e\u4fdd\u7ba1: \u3053\u308c\u306b\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8aac\u660e\u76ee\u7684\u3067\u8cc7\u7523\u6e05\u7b97\u8a18\u9332\u3001\u30b9\u30af\u30e9\u30c3\u30d7\u91d1\u5c5e\u306e\u8ca9\u58f2\u6587\u66f8\u3001\u5951\u7d04\u66f8\u3001\u9280\u884c\u9810\u91d1\u660e\u7d30\u66f8\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u6761\u4ef6\u306e\u76e3\u8996: \u6295\u8cc7\u8a3c\u660e\u66f8\u307e\u305f\u306f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7bc4\u56f2\u306b\u95a2\u9023\u3059\u308b\u5909\u66f4\u306b\u3088\u3063\u3066\u3001\u5f53\u521d\u78ba\u7acb\u3055\u308c\u305f\u512a\u9047\u6761\u4ef6\u304c\u7121\u52b9\u306b\u306a\u3089\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u512a\u9047\u7a0e\u5236\u5730\u57df\u3067\u767a\u751f\u3057\u305f\u6240\u5f97\u306e\u539f\u5247\u3092\u7406\u89e3\u3057\u3001\u6b63\u3057\u304f\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u6b63\u5f53\u306a\u7a0e\u6a29\u3092\u5b88\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u30d3\u30f3\u30ba\u30aa\u30f3\u7701\u3084\u985e\u4f3c\u306e\u5730\u57df\u3067\u306e\u691c\u67fb\u3084\u76e3\u67fb\u306e\u969b\u306b\u7a0e\u52d9\u5f53\u5c40\u3068\u5354\u529b\u3059\u308b\u969b\u306e\u5f37\u56fa\u306a\u57fa\u76e4\u3092\u7bc9\u304f\u3053\u3068\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u3054\u76f8\u8ac7\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) theo \u0111\u1ecba b\u00e0n \u0111\u1ea7u t\u01b0 l\u00e0 m\u1ed9t trong nh\u1eefng ch\u00ednh s\u00e1ch quan tr\u1ecdng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 96\/2015\/TT-BTC. Tr\u00ean th\u1ef1c t\u1ebf, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u1ea1m vi thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf \u0111\u00e1ng k\u1ec3 r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra trong n\u0103m 2026. Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi thu nh\u1eadp ph\u00e1t sinh t\u1ea1i \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 1785\/CTBDU-TTHT c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng, tr\u01b0\u1eddng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7500,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7499","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7499","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=7499"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7499\/revisions"}],"predecessor-version":[{"id":7502,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7499\/revisions\/7502"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7500"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}